I've received a K-1 from a publicly traded partnership, which lists *Cumulative Adjustments to Basis*. I sold some of the shares in this PTP in 2011, and for each lot, there is an amount in this category. 

As I understand it, my basis in these shares is increased by the amount of income that was passed through to me (i.e. earnings of the PTP on which I previously was taxed, even though I didn't receive these earnings as distributions).

I believe I need to enter these *Cumulative Adjustments to Basis* amounts on Form 8949, in column (g) for the sale of the corresponding shares. Is this correct? If so, what is the letter code I need to enter in column (b)? I checked the list on page D-9 of the Schedule D instructions, but none of the categories apply to my situation.